联系我们

论文查询结果	返回搜索

论文编号：	15047
作者编号：	2320213856
上传时间：	2024/12/9 20:03:25
中文题目：	非标设备行业AT公司项目成本管控研究
英文题目：	Cost Management & Control Research for AT Company of Non-standard Manufacturing Equipment Industry
指导老师：	程新生
中文关键字：	成本控制; 预算管理; 成本中心; 非标准设备制造
英文关键字：	Project Cost Management; Cost Center; Budget Management; NonStandard Equipment Manufacture
中文摘要：	非标设备公司是以客户的制造系统和设备先期投资为主营业务的企业，属 于按项目型交付业务模式。以加工设备或者制造系统作为交钥匙工程（TurnKey），这种公司的运营和盈利能力主要依赖于项目的成本管控。作为项目管理 制企业，公司的成本核算方法不同于生产标准产品的企业，其成本发生具有突发 性和不重复发生的特点，公司成本控制一直存在很多的问题。当前有很多项目管 理和财务管理方面的研究可以在理论上支持非标设备企业在其业务过程中项目 成本管控，在实践运用中需要根据业务流程的特点和背景做出适当调整和改变。 本文意图以 AT 公司的项目成本管控的过程为案例，从其国内和跨国业务的 项目实施过程中总结归纳影响成本管控的重要因素，从公司的业务流程出发进 一步分析在项目进程中人工、采购及商务等方面成本管控缺失或者失效的原因。 对项目的初始估算、预算实施、财务预测分析、实时成本管控等方面分阶段、分 门别类的对项目成本管控因素和结构进行解析。对项目管理过程中涉及的项目 活动分阶段性的相应工作结构 WBS（Work Breakdown Structure）进行成本的量 化并计入相应会计科目。公司的财务管理对应每个项目设立相应成本中心（Cost Center）进行独立核算，支持整个项目过程中的成本跟踪、核算和管控。在项目 执行过程中根据项目成本的动态变化实时的反映成本管控成效以及项目实施过 程的问题，从而在达到对项目有效的管控的目的，为管理者在项目管理、相关现 金流使用以及企业内部资源的调整方面的决策提供有效的数据和分析支持。通 过这些分析和实证力图提供关于项目执行期间成本有效管控的结构、过程分析 的方法和当前成本管控的优点和劣势的一些参考信息。在本文最后提出了有效 的支持的项目的成本管控的手段，在项目成本结构、过程管理机制以及预算管理 和变更管理等相关的成本管控方面提供了优化建议。
英文摘要：	The non-standard equipment manufacturing enterprise whose subject business base on the customer's advanced investment on equipment and manufacture system. which belongs to the project-based delivery model, with processing equipment or manufacturing system as a turn-key project. The company's operation and profitability mainly depend on the cost control of the project management capability. As one of project management pattern enterprise, the company's financial management is different from that of enterprises which produce standard products, and its cost occurrence character is sudden and non-repetitive. Therefore the cost pattern have been many issues in cost control. At present, there are many theories of project management and financial management that can support project cost management in business process of non-standard manufacturing equipment industry. The purpose of this paper under the AT company project case study to research the project cost control process, find the important factors affecting cost control in the project implementation of its domestic and oversea business, and further analyze the reasons for the lack or failure of cost control in the aspects of labor, supply chain and business in the project process. Initially from the category of project cost, this paper classifies the budget implementation, financial forecast analysis, real-time cost control and other aspects of the project in the actual execution process, and analyzes the project cost structure. For the project activities involved in management, the corresponding work structure is decomposed into WBS (Work Breakdown Structure) in stages, and the cost is numbered and included in the corresponding accounting item. The company's financial management sets up a corresponding cost center for each project individual accounting, for supporting cost track, account and control throughout the project process. In the process of project execution, according to the changes in project costs, the cost management effect and the progress of project implementation are dynamically changing, aim to achieve the purpose of effective control of the project. It also provides effective data and analytical support for management to make decisions on project, related cash flow utilization, and adjustment of internal resources. Through these analyses and empirical evidence, intent to provide a framework for effective control of cost management during project execution and methods of process analysis, and the advantages and disadvantages in current management process. Finally, this paper also provides process optimization method and proposal on project costs structure, for mechanism of process management, budget management and change management, as one means of effective cost control to support the project operation.
查看全文：	预览  下载(下载需要进行登录)